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1998 (7) TMI 101 - HIGH COURT OF KARNATAKA AT BANGALOREExtract: .......the contrary view taken by the Division Bench of this Court in Assistant Commissioner C.C. Ex. v. Kashyap Engineering and Metallurgicals (P) Ltd. - 1990 (45) E.L.T. 375 (Kar.) must be deemed to have been impliedly over-ruled. 7.In the result, this writ petition fails and is hereby dismissed, but, in the circumstances without any orders as to costs.
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